On January 23, Senate Finance Committee Chairman Max Baucus released a markup of the draft “economic stimulus” bill, known as the American Recovery and Reinvestment Act of 2009. A pro...

In a previous newsletter, we discussed the treatment of the equity owned by management prior to a private equity investment, as well as any new equity purchased by management, at the time...

After a year of proposed rulemaking, the US Securities and Exchange Commission (SEC) recently finalized the first amendments to its reserves and other reporting requirements for the oil a...

Preparing environmental disclosure for Securities and Exchange Commission (“SEC”) filings has always been a complicated task. Although most of the securities and accounting rules gove...

On December 30, 2008, the SEC Office of the Chief Accountant and Division of Corporation Finance issued a report to Congress on mark-to-market accounting standards as provided by FAS 157,...

The Federal Trade Commission (“FTC”) recently published two notices amending (i) jurisdictional and exemption-related thresholds under, and (ii) maximum civil penalties for violations...

The political struggle has begun over the conditions that will be attached to the release of the second half of the TARP funds. The first public salvo in this struggle was fired by Repres...

Due to continuing equity market turmoil, many companies are at risk of losing the ability to issue securities off of an automatic shelf registration statement. When a company files its an...

One of the by-products of the ongoing global financial crisis is a re-emergence of a phenomenon that has not been widely seen since the bursting of the dot-com bubble nearly nine years ag...

Last week, the Department of Justice and the Federal Trade Commission separately filed complaints in federal district court seeking to unwind two different closed mergers which were not s...